Monitoring and information system structure.
The purpose of this paper is to investigate how the information system structure of an organisation affects its demand and preference for monitoring costs in Malaysian business environment. Data is collected using primary source. Multiple regression analysis is used. The findings indicate that co...
| Main Author: | |
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| Format: | Conference or Workshop Item |
| Language: | English English |
| Online Access: | http://psasir.upm.edu.my/id/eprint/27797/ http://psasir.upm.edu.my/id/eprint/27797/1/ID%2027797.pdf |
| _version_ | 1848845939586891776 |
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| author | Mustapha, Mazlina |
| author_facet | Mustapha, Mazlina |
| author_sort | Mustapha, Mazlina |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | The purpose of this paper is to investigate how the information system structure of an
organisation affects its demand and preference for monitoring costs in Malaysian business
environment. Data is collected using primary source. Multiple regression analysis is used.
The findings indicate that companies using centralised information system structure have
negative and significant relationship with total monitoring costs. However the information
system structure is not significant when the cost of directorship and auditing are compared.
But when internal auditing and external auditing costs are compared, the result indicates
that companies with centralised information system structure have significantly more internal
auditing costs. |
| first_indexed | 2025-11-15T08:54:47Z |
| format | Conference or Workshop Item |
| id | upm-27797 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-15T08:54:47Z |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-277972014-06-30T06:25:19Z http://psasir.upm.edu.my/id/eprint/27797/ Monitoring and information system structure. Mustapha, Mazlina The purpose of this paper is to investigate how the information system structure of an organisation affects its demand and preference for monitoring costs in Malaysian business environment. Data is collected using primary source. Multiple regression analysis is used. The findings indicate that companies using centralised information system structure have negative and significant relationship with total monitoring costs. However the information system structure is not significant when the cost of directorship and auditing are compared. But when internal auditing and external auditing costs are compared, the result indicates that companies with centralised information system structure have significantly more internal auditing costs. Conference or Workshop Item NonPeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/27797/1/ID%2027797.pdf Mustapha, Mazlina Monitoring and information system structure. In: 3rd Terengganu International Business and Economic Conference 2012 (TIBEC III) , 18-20 Oct. 2012, Kuala Terengganu, Trengganu, Malaysia. . (Unpublished) English |
| spellingShingle | Mustapha, Mazlina Monitoring and information system structure. |
| title | Monitoring and information system structure. |
| title_full | Monitoring and information system structure. |
| title_fullStr | Monitoring and information system structure. |
| title_full_unstemmed | Monitoring and information system structure. |
| title_short | Monitoring and information system structure. |
| title_sort | monitoring and information system structure. |
| url | http://psasir.upm.edu.my/id/eprint/27797/ http://psasir.upm.edu.my/id/eprint/27797/1/ID%2027797.pdf |